exacct Records and Format

To enable the creation of tagging records to be embedded in the
kernel accounting file by using the putacct system call
(see getacct(2)).

Note –

The putacct system call is also available
from the Perl interface.

The format permits different forms of accounting records to be captured
without requiring that every change be an explicit version change. Well-written
applications that consume accounting data must ignore records they do not
understand.

The libexacct library converts and produces files
in the exacct format. This library is the only supported
interface to exacct format files.

Note –

The getacct, putacct, and wracct system calls do not apply to flows. The kernel creates flow
records and writes them to the file when IPQoS flow accounting is configured.